2010 (1) TMI 1042

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....r the Respondent. ORDER Heard both sides. 2. Appellant filed this appeal against the impugned order whereby the adjudicating authority held that the Bottom Discs of Slag Pot & Slag Ladle Cups are classifiable under Tariff Heading 86.09 of Central Excise tariff denying the benefit of Notification No. 67/95-C.E. as this heading is not entitled for benefit of Notification. 3. The appellan....

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....54 of the Tariff. 5. The Revenue relying upon the findings of the lower authority held that the same are classifiable under Tariff Heading 86.09 of the tariff. 6. We find that the adjudicating authority in the impugned order held that : "The classification dispute pertaining to Slag Pot & Slag Ladle Cup has since been decided by me vide Order in Original No. CCE/BBSR-II/No. 26-Commr./2005....